Registration Information for Charitable
Organizations
The Solicitation of Funds for Charitable Purposes Act, 10 P.S. Section 162.1
et seq ., requires all organizations soliciting funds for a charitable
purpose to register with the Department of State's Bureau of Charitable
Organizations before they solicit contributions in Pennsylvania unless they are
specifically excluded or exempt from the Act.
The Act also requires solicitors to register prior to soliciting for
charitable organizations in Pennsylvania, and fundraising counsels to register
prior to providing services related to solicitations in Pennsylvania.
A "solicitation" is any direct or indirect request for a contribution where a
representation is made that the contribution will be used for a charitable
purpose. It includes, among other things, oral requests made in person, by
telephone, radio, television, or other communication media; written requests;
and sales of advertising space, chances, food, magazines, tickets, or other
items of value.
A "contribution" is any promise, grant, or pledge of money, property, or
other item in response to a solicitation, including the promise to pay for a
performance, event, good or service.
While the Act generally requires organizations soliciting contributions in
Pennsylvania to register with the bureau prior to doing so, certain
organizations are specifically excluded or exempt from the Act.
If your organization is soliciting contributions from Pennsylvania residents
and is not
excluded
or exempt, it must file a BCO-10 registration statement for its most
recently completed fiscal year; a copy of its IRS 990 return; and the
appropriate financial statements within 30 days of receiving more than $25,000
in gross national contributions
or prior to compensating
someone to solicit contributions from Pennsylvania residents.
Organizations receiving more than $25,000 but less than $50,000 have the
option of filing internally prepared, compiled, reviewed, or audited financial
statements. Compiled financial statements must be prepared by a licensed
certified public accountant or licensed public accountant. Organizations
receiving between $50,000 and less than $100,000 can file compiled, reviewed or
audited financial statements. Organizations receiving between $100,000 and less
than $300,000 can file reviewed or audited financial statements, and
organizations receiving $300,000 and over must file audited financial
statements. Reviews and audits must be performed by an independent, licensed
public accountant or an independent, licensed certified public accountant. For
a detailed chart concerning the financial filing requirements, please review the
Instructions page of the registration packet.
First-time registrants must also submit copies of other official documents,
such as their organizational charter and by-laws.
Registration Packet
Click
here to download a registration packet.
BCO-2 Form is for non-renewal only. Extension requests by Charitable Organizations are no longer required.
Extensions and Renewals
Extension requests are no longer required for charitable organizations. This does not apply to Institutions of Purely Public Charity.
Charity Registration Renewal Reminder:
Renewal Reminders will no longer be mailed.
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2013 Fiscal Year End |
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Renewal Due Date* |
January 31 |
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December 12, 2013 |
February 28 |
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January 9, 2014 |
March 31 |
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February 9, 2014 |
April 30 |
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March 11, 2014 |
May 31 |
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April 11, 2014 |
June 30 |
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May 11, 2014 |
July 31 |
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June 11, 2014 |
August 31 |
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July 12, 2014 |
September 30 |
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August 11, 2014 |
October 31 |
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September 11, 2014 |
November 30 |
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October 11, 2014 |
December 31 |
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November 11, 2014 |
Fiscal Year 2014 End |
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Renewal Date |
January 31, 2014 |
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December 12, 2014 |
February 28, 2014 |
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January 15, 2015 ** |
March 31, 2014 |
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February 15, 2015 |
April 30, 2014 |
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March 15, 2015 |
May 31, 2014 |
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April 15, 2015 |
June 30, 2014 |
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May 15, 2015 |
July 31, 2014 |
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June 15, 2015 |
August 31, 2014 |
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July 15, 2015 |
September 30, 2014 |
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August 15, 2015 |
October 31, 2014 |
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September 15, 2015 |
November 30, 2014 |
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October 15, 2015 |
December 31, 2014 |
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November 15, 2015 |
* Renewal due date includes automatic extension. If the renewal due date falls on a weekend or holiday, you have until the next business day to file your renewal. |
* * Act 141 of 2014 changes the renewal date for charitable organizations from 135 days after the close of the fiscal year to the 15th day of the fifth month following the close of the fiscal year. Similarly, Act 141 permits the Department to extend the time for filing the renewal of registration to a date not to exceed the 15th day of the eleventh month following the close of the organization’s fiscal year.
Act 141 is effective on December 13, 2014. Charitable organization registration renewals due on or after December 13, 2014 will be due on the date required by the new law and as indicated in the chart above. Act 141 does not apply to the renewal dates for Institutions of Purely Public Charity (IPPs), professional solicitors or professional fundraising counsel.
Previously-issued certificates of registration contain the former expiration and automatic extension date, but such expiration date will be extended by operation of law. Previously-issued certificates of registration will not be reissued to reflect the new expiration and automatic extension date.
Printing Problems
If you have additional questions about printing Charities’ forms, please contact the Bureau toll-free within Pennsylvania at 1-800-732-0999 or at 717-783-1720.